17-78-407. County funding for a fixed guideway.
(1) For purposes of this section, "fixed guideway" means a public transit facility that uses and occupies: rail for the use of public transit; or a separate right-of-way for the use of public transit.
(2) Except as provided in Subsection, a county legislative body may not levy a property tax or expend revenues from uniform fees or any tax or fee imposed in lieu of a property tax, to purchase, erect, repair, rebuild, maintain, or otherwise fund a fixed guideway. (2)(b) Subsectiondoes not apply to a property tax levy imposed by a county for the purpose of paying for bonds if: (2)(a) before January 1, 2007, the bonds were issued or approved by voters for issuance to fund a fixed guideway; and the county does not impose a sales and use tax authorized by Section. 59-12-2217